The Wildhorse Hotel opened for business on May 1, 2022. Here is its trial balance before ad WILDHORSE HOTEL Trial Balance May 31, 2022 Credit Debit $ 2,443 2,600 1,800 14,943 72,400 16,800 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense $ 4,643 3,300 38,400 59,943 9,000 3,000 800 500 $115,286 $115,286 Other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,160 of unused supplies on May 31. 3. (a) Annual depreciation is $3,600 on the building. (b) Annual depreciation is $3,000 on equipment. 4. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,530 has been earned 6. Salaries of $830 are accrued and unpaid at May 31. Journalize the adjusting entries on May 31. (If no entry is required, select "No Entry" fo re to search Debit Credit No. Account Titles and Explanation 1. 2. 3 (a). 3 (b). 4. 5. Click if you would like to Show Work for this question: Open Show Work SHOW LIST OF ACCOUNTS LINK TO TEXT to search BA